At the beginning of June, Kimber Toy Company budgeted 11,000 toy action gures to be manufactured in June at standard direct mate rials and direct labor costs as follows: Direct materials $15,400 Direct labor 4,9 50 Total $20,3 50 The standard materials price is $030 per pound. The standard direct labor rate is $9.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows: Actual direct materials $14,600 Actual direct labor 4,?00 Total $19,300 There were no direct materials price or direct labor rate variances for June. In addition, assume no changes in the direct materials inventory bala noes in June. Kimber Toy Company actually produced 10,100 units during June. Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct materials quantity variance g':| Unfavorable '1' Direct labor time variance $':| Unfavorable J